Determine the amount of change in cash as a result

Question

Ana just received her bank statement and wanted to make sure that the balance in her check book was correct. Ana determined the following information:

1. At the end of the month Ana's check book showed a balance of $183
2. The bank indicated that the balance in Ana's account was $475
3. Check number 104 for $60, check number 107 for $205 and check number 108 for $100 had not cleared the bank.
4. A deposit of $140 did not show up in the bank statement.
5. Since Ana wanted a paper statement the bank charged her $5
6. A check of $70 which was previously deposited was returned by the bank plus a $10 service charge.
7. Ana discovered that a check she had written for $236 had been incorrectly recorded in her check ledger at $263.
8. A friend had wired directly to Ana's account $125.

Required:

1. Determine the true cash balance for Ana's checking account.
2. Determine the amount of change in cash as a result of this statement.
3. Determine the amount of change in expense as a result of this statement.